I-0.4 - Mining Tax Act

Section 36 Disposition versions

2023-03-15

36. Every operator shall, within six months after the end of its fiscal year, file with the Minister a mining duties return in the prescribed form containing prescribed information, accompanied by

(1)  the financial statements of the mine or, failing that, of the operator; and

(2)  a reconciliation report of the financial statements and of the return;

(3)  (paragraph repealed).

1975, c. 30, s. 36; 1985, c. 39, s. 7; 1994, c. 47, s. 39; 2011, c. 6, s. 65; 2015, c. 8, s. 49; 2015, c. 21, s. 81; 2023, c. 2, s. 3.

2015-10-21

36. Every operator shall, within six months after the end of its fiscal year, file with the Minister a mining duties return in the prescribed form containing prescribed information, accompanied by

(1)  the financial statements of the mine or, failing that, of the operator;

(2)  a reconciliation report of the financial statements and of the return; and

(3)  relevant detailed analyses justifying any amount claimed under this Act.

1975, c. 30, s. 36; 1985, c. 39, s. 7; 1994, c. 47, s. 39; 2011, c. 6, s. 65; 2015, c. 8, s. 49; 2015, c. 21, s. 81.

2015-09-01

36. Every operator shall, within six months after the end of its fiscal year, file with the Minister a return of its annual profit or annual loss in the prescribed form containing prescribed information, accompanied by

(1)  the financial statements of the mine or, failing that, of the operator;

(2)  a reconciliation report of the financial statements and of the return; and

(3)  relevant detailed analyses justifying any amount claimed under this Act.

1975, c. 30, s. 36; 1985, c. 39, s. 7; 1994, c. 47, s. 39; 2011, c. 6, s. 65; 2015, c. 8, s. 49.

2011-06-06

36. Every operator shall, within six months after the end of its fiscal year, file with the Minister a return of its annual profit or annual loss in the form prescribed by the Minister, accompanied by

(1)  the financial statements of the mine or, failing that, of the operator;

(2)  a reconciliation report of the financial statements and of the return; and

(3)  relevant detailed analyses justifying any amount claimed under this Act.

The Minister may, where the Minister deems it appropriate for the operators as a whole, extend the time fixed for the filing of returns.

1975, c. 30, s. 36; 1985, c. 39, s. 7; 1994, c. 47, s. 39; 2011, c. 6, s. 65.

1994-12-21

36. Every operator shall, within six months after the end of its fiscal year, file with the Minister a return of its annual profit or annual loss on the form prescribed by the Minister, with a copy of the financial statements of the undertaking and the relevant schedules.

The Minister may, where the Minister deems it appropriate for the operators as a whole, extend the time fixed for the filing of returns.

1975, c. 30, s. 36; 1985, c. 39, s. 7; 1994, c. 47, s. 39.

1985-12-19

36. Every operator of a mine shall, within six months after the expiry of his fiscal year, file with the Minister in the form prescribed by him a return of his annual profit or annual loss with a certified copy of the financial statements of the undertaking and the relevant schedules.

The Minister may at any time extend the delay fixed for filing the return.

1975, c. 30, s. 36; 1985, c. 39, s. 7.

1977-12-31

36. Every operator of a mine shall, within six months after the expiry of his fiscal year, file with the Minister in the form prescribed by him a return of his annual profit with a certified copy of the financial statements of the business and the relevant schedules.

The Minister may at any time extend the delay fixed for filing the return.

1975, c. 30, s. 36.